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                                                                    Exhibit 99.9


Arthur Andersen LLP (Andersen) has represented that the audit was subject to
Andersen's quality control system for the US accounting and auditing practice to
provide reasonable assurance that the engagement was conducted in compliance
with professional standards, that there was appropriate continuity of Andersen
personnel working on the audit, availability of national office consultation,
and availability of personnel at foreign affiliates of Andersen to conduct the
relevant portions of the audit.